LAMBRECHT SERVICING: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LAMBRECHT SERVICING
Largest movements
- Tangible fixed assets +€28,033
up €28,033 (+6.4%), from €436,681 to €464,714
of which Land and buildings: +€23,033
- Receivables within one year -€25,916
down €25,916 (-17.3%), from €149,992 to €124,075
of which Trade receivables: -€34,835
- Cash +€14,943
up €14,943 (+14.8%), from €100,831 to €115,775
mainly Other debts (+€115,940) and Net result for the year (+€45,648)
- Stocks and contracts +€13,894
up €13,894 (+4.6%), from €303,500 to €317,395
of which Stocks: +€27,250
- Other debts +€115,940
up €115,940 (+72.1%), from €160,751 to €276,691
- Trade debts -€97,984
down €97,984 (-81.6%), from €120,122 to €22,138
- Reserves +€45,648
up €45,648 (+10.4%), from €439,307 to €484,955
of which Distributable reserves: +€47,507
- Debts after one year -€21,084
down €21,084 (-8.9%), from €237,883 to €216,799
- Tax, wage and social debts -€11,362
down €11,362 (-81.6%), from €13,929 to €2,567
of which Taxes: -€12,846
- Staff costs +€37,299
up €37,299 (+151.2%), from €24,669 to €61,968
- Gross operating margin -€27,049
down €27,049 (-13.6%), from €199,154 to €172,105
- Depreciation +€26,288
up €26,288 (+159.4%), from €16,495 to €42,783
- Taxes -€26,091
down €26,091 (-60.8%), from €42,903 to €16,811
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €998,796 | €1,032,484 | +€33,688 | +3.4% |
| Fixed assets | 21/28 | €436,681 | €464,714 | +€28,033 | +6.4% |
| Tangible fixed assets | 22/27 | €436,681 | €464,714 | +€28,033 | +6.4% |
| Land and buildings | 22 | €299,656 | €322,690 | +€23,033 | +7.7% |
| Plant, machinery and equipment | 23 | €9,273 | €7,272 | -€2,001 | -21.6% |
| Furniture and vehicles | 24 | €127,751 | €134,752 | +€7,001 | +5.5% |
| Current assets | 29/58 | €562,115 | €567,770 | +€5,654 | +1.0% |
| Stocks and contracts in progress | 3 | €303,500 | €317,395 | +€13,894 | +4.6% |
| Stocks | 30/36 | €76,310 | €103,560 | +€27,250 | +35.7% |
| Contracts in progress | 37 | €227,190 | €213,835 | -€13,356 | -5.9% |
| Amounts receivable within one year | 40/41 | €149,992 | €124,075 | -€25,916 | -17.3% |
| Trade receivables | 40 | €135,707 | €100,872 | -€34,835 | -25.7% |
| Other amounts receivable | 41 | €14,285 | €23,203 | +€8,919 | +62.4% |
| Cash at bank and in hand | 54/58 | €100,831 | €115,775 | +€14,943 | +14.8% |
| Deferred charges and accrued income | 490/1 | €7,792 | €10,525 | +€2,734 | +35.1% |
| Total equity and liabilities | 10/49 | €998,796 | €1,032,484 | +€33,688 | +3.4% |
| Equity | 10/15 | €445,507 | €491,155 | +€45,648 | +10.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €439,307 | €484,955 | +€45,648 | +10.4% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100.0% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100.0% |
| Distributable reserves | 133 | €437,448 | €484,955 | +€47,507 | +10.9% |
| Amounts payable | 17/49 | €553,289 | €541,328 | -€11,961 | -2.2% |
| Amounts payable after more than one year | 17 | €237,883 | €216,799 | -€21,084 | -8.9% |
| Financial debts | 170/4 | €237,883 | €216,799 | -€21,084 | -8.9% |
| Amounts payable within one year | 42/48 | €315,406 | €324,215 | +€8,809 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €20,604 | €22,819 | +€2,215 | +10.7% |
| Trade debts | 44 | €120,122 | €22,138 | -€97,984 | -81.6% |
| Suppliers | 440/4 | €120,122 | €22,138 | -€97,984 | -81.6% |
| Taxes, remuneration and social security | 45 | €13,929 | €2,567 | -€11,362 | -81.6% |
| Taxes | 450/3 | €12,942 | €97 | -€12,846 | -99.3% |
| Remuneration and social security | 454/9 | €986 | €2,470 | +€1,484 | +150.5% |
| Other amounts payable | 47/48 | €160,751 | €276,691 | +€115,940 | +72.1% |
| Accrued charges and deferred income | 492/3 | - | €314 | +€314 | |
| Non-recurring operating income | 76A | €2,066 | €0 | -€2,066 | -100.0% |
| Remuneration, social security and pensions | 62 | €24,669 | €61,968 | +€37,299 | +151.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,495 | €42,783 | +€26,288 | +159.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €146 | €0 | -€146 | -100.0% |
| Other operating charges | 640/8 | €2,441 | €2,518 | +€78 | +3.2% |
| Gross operating margin | 9900 | €199,154 | €172,105 | -€27,049 | -13.6% |
| Operating profit (loss) | 9901 | €155,403 | €64,836 | -€90,566 | -58.3% |
| Financial income | 75/76B | €3,706 | €3,531 | -€175 | -4.7% |
| Recurring financial income | 75 | €3,706 | €3,531 | -€175 | -4.7% |
| Financial charges | 65/66B | €4,706 | €5,908 | +€1,201 | +25.5% |
| Recurring financial charges | 65 | €4,706 | €5,908 | +€1,201 | +25.5% |
| Profit (loss) for the period before taxes | 9903 | €154,403 | €62,460 | -€91,943 | -59.5% |
| Income taxes | 67/77 | €42,903 | €16,811 | -€26,091 | -60.8% |
| Profit (loss) for the period | 9904 | €111,500 | €45,648 | -€65,852 | -59.1% |
| Profit (loss) for the period to be appropriated | 9905 | €111,500 | €45,648 | -€65,852 | -59.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.